2016 (2) TMI 453

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....uent upon remand of the appeal of Revenue to Tribunal by Hon'ble High Court of Madras in CMA 3235 of 2010 disposed on 02.07.2015, the matter came up today. 2. Revenue's grievance is that what that was actual duty leviable on the products sold by M/s. CPCL to M/s. IOCL and in turn such product sold by M/s. IOCL to the respondent is only admissible as Cenvat credit to the Respondent subject....

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....spondent. 3.2. Respondent relied on the decision in Commissioner of Central Excise and Customs Vs MDS Switchgear Ltd. reported in 2008 (229) E.L.T. 485 (S.C.) to support his contention that, if any excess is paid by the respondent, that is immaterial for Revenue to deny Cenvat credit for the reason that assessee has suffered duty against the purchases made from the dealer who dealt with the excis....